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Indiana Code — Title 6 (Taxation)

IC 6-9-12-5

Rate of tax

Official textiga.in.govlast amended

Sec. 5. (a) Subject to subsection (b), the county food and beverage tax imposed on a food or beverage transaction described in section 3 of this chapter equals one percent (1%) of the gross retail income received by the retail merchant from the transaction. The tax authorized under this subsection expires January 1, 2041.

(b) On or before June 30, 2005, the city-county council of a county may, by a majority vote of the members elected to the city-county council, adopt an ordinance that increases the tax imposed under this chapter by an additional rate of one percent (1%) to a total rate of two percent (2%). The ordinance must specify that the increase in the tax authorized under this subsection expires on:

# (1)

January 1, 2041;

# (2)

January 1, 2010, if on that date there are no obligations owed by the capital improvement board of managers to the authority created by IC 5-1-17 or to any state agency under IC 5-1-17-26; or

# (3)

October 1, 2005, if on that date there are no obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority or to any state agency under a lease or a sublease of an existing capital improvement entered into under IC 5-1-17, unless waived by the budget director.
If a city-county council adopts an ordinance under this subsection, it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue, and the increase in the tax imposed under this chapter applies to transactions that occur after June 30, 2005.

(c) For purposes of this chapter, the gross retail income received by the retail merchant from a transaction that is subject to the tax imposed by this chapter does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.214-2005, SEC.30.

Amendment history

As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.214-2005, SEC.30.

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Nearby sections (25 sections)
  1. 6-9-11-3.9 · Bonds and leases; adverse legislation
  2. 6-9-11-4 · Expenses of commission; disbursements
  3. 6-9-11-4.5 · Public purpose; sports and recreation facilities
  4. 6-9-11-5 · Report by not-for-profit corporations receiving funds
  5. 6-9-11-6 · Tax on lodgings authorized; imposition, payment, and
  6. 6-9-11-7 · Convention and visitor promotion fund
  7. 6-9-11-8 · Transfer and use of funds; offenses
  8. 6-9-11-9 · Promotion of tourism and visitors; sports and recreation
  9. 6-9-12-1 · Definitions
  10. 6-9-12-2 · Imposition of tax by ordinance
  11. 6-9-12-3 · Taxable transactions
  12. 6-9-12-4 · Exemptions
  13. 6-9-12-5 · Rate of tax
  14. 6-9-12-6 · Liability; collection
  15. 6-9-12-7 · Procedures for imposition, payment, and collection; returns
  16. 6-9-12-8 · Payment to capital improvement board of county
  17. 6-9-12-9 · Repealed
  18. 6-9-13-1 · Imposition of tax by ordinance; exceptions; dates effective
  19. 6-9-13-2 · Rate of tax; allocation and distribution
  20. 6-9-13-3 · Liability; collection
  21. 6-9-13-4 · Remittance of tax revenues; reporting periods; returns
  22. 6-9-13-5 · Payment to capital improvement board of county
  23. 6-9-14-1 · Application of chapter
  24. 6-9-14-2 · Convention and visitors commission
  25. 6-9-14-3 · Powers
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